NECESSITY,
FUNCTION, AND CONFORMITY: To interpret the sales and use tax law as it applies
to charges for tire retreading and recapping.

Section 1.
Persons engaged in retreading or recapping of tires for customers are retailers
and the tax applies to the gross receipts from such retreading or recapping of
tires. The total price charged by the retreader or recapper is the measure of
the tax for either retreading or recapping a tire belonging to his customer, or
for a recapped or retreaded tire sold outright by the recapper or retreader to
his customer. (SU-88; 1 Ky.R. 231; eff. 1-8-75.)